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Assertion (A): In thermodynamic analysis, the concept of reversibility is that, a reversible process is the most efficient process.               

Reason (R): The energy transfer as heat and work during the forward process, as always identically equal to the energy transfer is heat and work, during the reversal of the process.

a) Both A and R are individually true and R is the correct explanation of A

b) Both A and R are individually true but R is not the correct explanation of A

c) A is true but R is false

d) A is false but R is true

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